Informe Internacional de la Auditoría Cooperativa de Gestión Ambiental para la protección de los recursos naturales en la región Amazónica

Report ID: 337

La Cuenca Amazónica equivale al 41% del espacio continental sudamericano, en el que participan Brasil, Bolivia, Colombia, Ecuador, Guyana, Perú, Surinam, Venezuela y Guayana Francesa, por lo que permite encontrar un alto número de pisos térmicos; de ahí la diversidad de especies endémicas de flora y fauna. En la Amazonia hay 1150 ríos de diferente magnitud que transportan más del 20% del agua dulce del mundo.  Toda esta riqueza está en peligro por la combinación destructiva creada por el Calentamiento Global y la Deforestación.

La singular importancia de la cuenca del Amazonas motivó a las Contralorías Generales de Colombia, el Ecuador y el Perú, y al Tribunal de Cuentas del Brasil a firmar un Acuerdo de Cooperación para realizar una auditoría coordinada que evaluara la gestión realizada por sus respectivos gobiernos en relación con las políticas de conservación y gestión del patrimonio natural y cultural de la región amazónica.

Esta auditoría cooperativa se realizó en el marco de las actividades de la Comisión Técnica Especial de Medio Ambiente de la OLACEFS. La auditoría en cooperación incluyó una evaluación selectiva de las principales instituciones públicas de cada país, encargadas de aplicar el Tratado de Cooperación Amazónica, a fin de establecer el nivel de cumplimiento adecuado con los compromisos derivados de dicho Tratado y la gestión ejecutada por las entidades gubernamentales.

Los objetivos de la auditoría fueron:
- Evaluar la gestión llevada a cabo por los gobiernos de los países de la Región Amazónica, sobre el cumplimiento de las metas y compromisos establecidos en el marco del Tratado de Cooperación Amazónica, con el fin de elaborar un informe que contribuya a la conservación y al uso sostenible de los recursos naturales y culturales de la región.
- Evaluar la gestión desarrollada por los organismos gubernamentales y las entidades responsables de la conservación, la gestión del patrimonio natural y cultural de la región amazónica, con el fin de encontrar el desarrollo sostenible y la cohesión social.

La auditoría contó con el apoyo de In Went - Capacity Building International de Alemania, que aceptó la iniciativa de desarrollar la auditoría, a través de la oficina regional para los países andinos, y también financió aspectos importantes para la ejecución de esta labor.

Fuente: https://www.contraloria.gob.ec/Informativo/InformesAuditoriaAmbiental/AuditoriaAmbiental

Summary of the Parallel Audit to the Management of the state budgetary funds and state property in administration of Pieniny National Park*

Report ID: 340

The Pieniny is a short mountain range on the Polish-Slovak border, a part of the Tatras. Both on the Polish and Slovak side of the border National Parks have been established. In 1999 the Supreme Chamber of Control (NIK) and the Slovak National Audit Office (NKU) decided to carry out a parallel audit of both Parks. The audit was performed from July to October 2000 and it was focused on the three-and-a-half-year period from January 1997 to June 2000.

The objective of the audit was to study and evaluate how the respective Polish or
Slovak environmental legislation was observed in the functioning of the Park,  the managing of the state property and efficient and effective use of state budget means. The crossborder cooperation of the management of PIENAP in Červený kláštor in Slovakia and the management of Pieniny National Park in Kroscienko in Poland (PPN) was also evaluated. 

Source: https://www.eurosaiwgea.org/documents/audits/Audit%20of%20the%20Pieniny%20National%20Parks.pdf

*Written by Jan Dziadon

Joint information on the results of transboundary movement of waste between Ukraine, the Republic of Slovakia and the Republic of Poland, 2004 - 2007, in the light of the Basel Convention

Report ID: 342

In  2007, the Supreme Audit Institutions (SAIs) of Poland, Ukraine and Slovakia carried out a cooperative audit on transboundary movement of waste between their countries. The audit was aimed to evaluate the degree of implementation by Ukraine, the Slovak Republic and the Republic of Poland of the provisions of the Basel Convention,  relevant regulation of the European Union and National Legislation in particular:

• Regularity of delivering the decisions permitting for transboundary movement of wastes and regularity and effectiveness of checks in this field.
• Regularity and effectiveness of control activities aiming at detection of incidents of illegal transboundary movements of waste.

The audit was a common initiative of the Supreme  Audit Institutions of  Poland, Slovakia and Ukreine within the framework of the activities of EUROSAI environmental working group. The audit  was launched on the basis of cooperative agreement among the three SAIs.

Source: http://old.ac-rada.gov.ua/img/files/auditukrsl.pdf

Joint Report on the Results of the International Coordinated Audit on the Prevention and Consequences Elimination of Floods

Report ID: 356

The International Coordinated Audit on the Prevention and Consequences Elimination of Floods was carried out in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The SAIs of of Belarus, Georgia, Poland, Serbia, Turkey, Ukraine (audit coordinator) and the European Court of Auditors participated in the audit.

The purpose of the audit was the assessment of the establishment by national bodies of the response mechanisms in case of floods and the timeliness of such actions, the effectiveness of the flood risk management system and the reduction of the harmful impact of floods, the economy and legality of using the allocated budget funds for the above purpose.

Participants of the international coordinated audit unanimously state that in the process of managing natural disasters, the amount of money invested in reducing the risk of a catastrophe is the most cost-effective, as proper prevention and preparedness measures can significantly reduce the adverse impact of natural disasters.

The international coordinated audit highlighted, that in the countries of participating SAIs and at EU level (according to the findings of the European Court of Auditors):

✓ legal and organizational frameworks for flood protection planning and management have been established, however there is a need to further finalizing the programming documents, specification of the developed policies, strengthening coordination between the competent authorities, as well as strict adherence to the requirements of European and national legislation;

 ✓ a system of flood risk management based on the basin principle was introduced and regional bodies of river basin management were established, but integrated flood risk management was not provided in national and cross-border river basins;

✓ measures aimed at flood protection have not been implemented effectively, in particular due to late decision-making;

 ✓ approaches to financing flood measures are imperfect, do not provide the need for funds as most of SAIs-participants noted, and flood risk management plans sent to the European Commission do not always identify the source of funds, as ECA reported;

 ✓ there is a need to improve forecasting of future flood risk.

The study of this problem resulted in elaboration of key recommendations to the governments and responsible bodies of the countries.

Participants of the international coordinated audit share the provisions of the INTOSAI Guidance GUID 9000 “Cooperative Audits between SAIs” and identify a decisive factor in cooperative efforts to find a common solution for a specific audit topic, as their countries have similar interests in sphere of flood prevention and its consequences elimination.

Source: EUROSAI Database of Audits - https://www.eurosai.org/en/databases/audits/Joint-Report-on-the-Results-of-the-International-Coordinated-Audit-on-the-Prevention-and-Consequences-Elimination-of-Floods/

Joint Report on the Results of the International Audit on Waste Management and Utilization

Report ID: 366

The International Coordinated Audit on Waste Management and Utilization was conducted in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The purposes of the national audits – were to assess the state and efficiency of the waste management system in the countries participants of the audit.

The Supreme Audit Institutions (SAIs) of Moldova, Serbia and Ukraine participated in the audit. The SAI of Ukraine was the audit coordinator, The aim of national audits was to assess the state and effectiveness of the waste management system in countries of SAIs– participants of the international audit. The scope of the audit comprised from 2015-2018.

The results of the national audits conducted in the field of household, industrial and other hazardous waste, which can pose a serious threat to human health and the environment, as well as lead to environmental and man-made disasters, showed: for those countries, whose SAIs participated in the audit, common inconsistencies/gaps and problems within existing waste management systems

The results of the cooperative audit indicate the need to strengthen the governments’ efforts to move from the existing linear economy to a circular economy based on the maximum processing of waste generated in the territories of countries as well as the creation of an integrated waste management system in accordance with the EU “waste management hierarchy” in order to reduce the negative impact on the environment, public health and prevent the occurrence of environmental and man-made disasters.

Fuente:  EUROSAI Database of Audits -  https://www.eurosai.org/en/databases/audits/Joint-Report-on-the-Results-of-the-International-Audit-on-Waste-Management-and-Utilization/